LUMAXIS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LUMAXIS
Largest movements
- Receivables within one year +€18,881
up €18,881 (+49.4%), from €38,198 to €57,079
of which Other amounts receivable: +€22,873
- Tangible fixed assets -€13,690
down €13,690 (-43.1%), from €31,768 to €18,078
- Cash -€10,437
down €10,437 (-45.6%), from €22,879 to €12,443
mainly Other debts (-€30,000) and Receivables within one year (-€18,881)
- Reserves +€33,700
up €33,700 (+154.6%), from €21,800 to €55,500
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Current portion of long-term debt -€6,694
down €6,694 (-66.6%), from €10,057 to €3,363
- Debts after one year -€3,363
no longer reported in 2025 (was €3,363)
- Tax, wage and social debts +€1,507
up €1,507 (+7.1%), from €21,111 to €22,618
of which Remuneration and social security: +€3,060
- Depreciation -€1,535
down €1,535 (-10.1%), from €15,224 to €13,690
- Gross operating margin +€716
up €716 (+1.0%), from €69,722 to €70,439
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,793 | €89,916 | -€4,877 | -5.1% |
| Fixed assets | 21/28 | €31,818 | €18,128 | -€13,690 | -43.0% |
| Tangible fixed assets | 22/27 | €31,768 | €18,078 | -€13,690 | -43.1% |
| Furniture and vehicles | 24 | €31,768 | €18,078 | -€13,690 | -43.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €62,975 | €71,788 | +€8,813 | +14.0% |
| Amounts receivable within one year | 40/41 | €38,198 | €57,079 | +€18,881 | +49.4% |
| Trade receivables | 40 | €31,936 | €27,944 | -€3,992 | -12.5% |
| Other amounts receivable | 41 | €6,262 | €29,135 | +€22,873 | +365.3% |
| Cash at bank and in hand | 54/58 | €22,879 | €12,443 | -€10,437 | -45.6% |
| Deferred charges and accrued income | 490/1 | €1,898 | €2,266 | +€368 | +19.4% |
| Total equity and liabilities | 10/49 | €94,793 | €89,916 | -€4,877 | -5.1% |
| Equity | 10/15 | €28,303 | €62,371 | +€34,068 | +120.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,800 | €55,500 | +€33,700 | +154.6% |
| Distributable reserves | 133 | €21,800 | €55,500 | +€33,700 | +154.6% |
| Profit (loss) carried forward | 14 | €303 | €671 | +€368 | +121.4% |
| Amounts payable | 17/49 | €66,490 | €27,545 | -€38,945 | -58.6% |
| Amounts payable after more than one year | 17 | €3,363 | - | -€3,363 | |
| Financial debts | 170/4 | €3,363 | - | -€3,363 | |
| Amounts payable within one year | 42/48 | €62,933 | €27,345 | -€35,588 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €10,057 | €3,363 | -€6,694 | -66.6% |
| Trade debts | 44 | €1,764 | €1,364 | -€401 | -22.7% |
| Suppliers | 440/4 | €1,764 | €1,364 | -€401 | -22.7% |
| Taxes, remuneration and social security | 45 | €21,111 | €22,618 | +€1,507 | +7.1% |
| Taxes | 450/3 | €21,111 | €19,558 | -€1,554 | -7.4% |
| Remuneration and social security | 454/9 | - | €3,060 | +€3,060 | |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,224 | €13,690 | -€1,535 | -10.1% |
| Other operating charges | 640/8 | €1,075 | €811 | -€264 | -24.5% |
| Gross operating margin | 9900 | €69,722 | €70,439 | +€716 | +1.0% |
| Operating profit (loss) | 9901 | €53,423 | €55,938 | +€2,515 | +4.7% |
| Financial income | 75/76B | €737 | €1,073 | +€336 | +45.5% |
| Recurring financial income | 75 | €737 | €1,073 | +€336 | +45.5% |
| Financial charges | 65/66B | €116 | €97 | -€19 | -16.4% |
| Recurring financial charges | 65 | €116 | €97 | -€19 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €54,044 | €56,913 | +€2,869 | +5.3% |
| Income taxes | 67/77 | €13,123 | €13,546 | +€423 | +3.2% |
| Profit (loss) for the period | 9904 | €40,921 | €43,368 | +€2,447 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,921 | €43,368 | +€2,447 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.